Rev. & Tax. Code, § 17046 · Chapter 2. Imposition of Tax
Rev. & Tax. Code, § 17046
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For purposes of this part, “surviving spouse” has the same meaning as that term is defined by Section 2(a) of the Internal Revenue Code.
Notes and commentary — not statutory text
History
Amended by Stats. 1985, Ch. 106, Sec. 126.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17046.
- Text hash
- sha256 561d8fc4c0482dbf2d2a21a0160186d589b8ffb83da95e457de71aa410edfea3
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 6 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 17046. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17045Printed as Section 17046
- Rev. & Tax. Code, § 17053.5Printed as Section 17046
- Rev. & Tax. Code, § 17054Printed as Section 17046
- Rev. & Tax. Code, § 17054.1Printed as Section 17046
- Rev. & Tax. Code, § 17054.5Printed as Section 17046
- Rev. & Tax. Code, § 17073.5Printed as Section 17046
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.